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What is Poisson’s ratio?

When an elastic rod is subjected to a simple normal stress due to tensile or compressive loads applied to both ends, the rod generates a longitudinal strain ε in the axial direction and a transverse strain ε' in the perpendicular direction. The absolute value of the ratio of these strains is
|ε'/ε|
is constant within the elastic range of the material, and is called Poisson's ratio.
For example, when both ends of a round bar with diameter do and length Lo are pulled with a load F, the diameter changes to d and the length to L. In that case, the longitudinal and transverse strains are as follows:
 
Longitudinal strain ε= (Lo-L)/Lo Lateral strain ε'=(d-do)/d

Therefore, Poisson's ratio ν is ν=|ε'/ε|=|((d-do)/d)・(Lo/(L-Lo))|.

The ν value for ABS resin is in the following range.
ν=0.35~0.38